2001 (1) TMI 314 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai set aside the order confirming a demand of Rs. 98,899/- and Rs. 25,21,385/- and a penalty of Rs. 5 lakhs on M/s. Leeds Kem. The Tribunal ruled that the product in question falls under Tariff Heading 31.01 as fertiliser, not under Tariff Heading 38.08 as a plant growth regulator. Therefore, the impugned order was deemed illegal and all appeals were allowed.